https://www.taxtmi.com/caselaws?id=157759 Processed spices are analysed by applying the commercial identity test: if a commodity retains its essential nature and is understood in trade as the same product, mere conversion into powder does not create a new taxable commodity. On that basis, chilli powder made from tax-borne chillies was treated as not separately exigible under entry 27, while the earlier view to the contrary was rejected. Curry powder, however, was treated as a distinct mixture of spice powders and not as "spices" within entry 27; it remained taxable only under the general residual category applicable to general goods. A dissenting opinion took the opposite view on chilli powder. en-us Wed, 27 Jan 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157759 Processed spices are analysed by applying the commercial identity test: if a commodity retains its essential nature and is understood in trade as the same product, mere conversion into powder does not create a new taxable commodity. On that basis, chilli powder made from tax-borne chillies was treated as not separately exigible under entry 27, while the earlier view to the contrary was rejected. Curry powder, however, was treated as a distinct mixture of spice powders and not as "spices" within entry 27; it remained taxable only under the general residual category applicable to general goods. A dissenting opinion took the opposite view on chilli powder. Case-Laws VAT and Sales Tax Wed, 27 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157759